Ias And IFRS

27 Questions | By Farzana_hussain | Last updated: Jan 28, 2013 | Total Attempts: 204

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Match the correct IAS and IFRS.

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Questions and Answers

1.

What is IAS 1?
- A.
  
  Events After the Balance Sheet Date
- B.
  
  Financial Instrument: Recognition and Measurement
- C.
  
  Preparation of Financial Statements
- D.
  
  Non – Current Assets Held for Sale and Discontinued Operations
2.

What is IAS 2?
- A.
  
  Inventory Valuation
- B.
  
  Preparation of Financial Statements
- C.
  
  Accounting Policies, Changes in Accounting Estimates and Errors
- D.
  
  Leases
3.

What is IAS 4?
- A.
  
  Income Taxes
- B.
  
  Property Plant and Equipment
- C.
  
  Depreciation Accountings
- D.
  
  Events After the Balance Sheet Date
4.

What is IAS 7?
- A.
  
  Consolidated and Separate Financial Statements
- B.
  
  Construction Contracts
- C.
  
  Depreciation Accountings
- D.
  
  Cashflow Statements
5.

What is IAS 8?
- A.
  
  Accounting Policies, Changes in Accounting Estimates and Errors
- B.
  
  Accounting for Investments
- C.
  
  Related Party Disclosure
- D.
  
  Financial Instruments: Presentation and Disclosure
6.

What is IAS 10?
- A.
  
  Events After the Balance Sheet Date
- B.
  
  Preparation of Financial Statements
- C.
  
  Depreciation Accountings
- D.
  
  Accounting Policies, Changes in Accounting Estimates and Errors
7.

What is IAS 11?
- A.
  
  Construction Contracts
- B.
  
  Accounting Policies, Changes in Accounting Estimates and Errors
- C.
  
  Government Grants
- D.
  
  Revenue
8.

What is IAS 12?
- A.
  
  Income Taxes
- B.
  
  Preparation of Financial Statements
- C.
  
  Cashflow Statements
- D.
  
  Depreciation Accountings
9.

What is IAS 16?
- A.
  
  Impairment of Assets
- B.
  
  Investment in Associates
- C.
  
  Revenue
- D.
  
  Property Plant and Equipment
10.

What is IAS 17?
- A.
  
  Accounting Policies, Changes in Accounting Estimates and Errors
- B.
  
  Non – Current Assets Held for Sale and Discontinued Operations
- C.
  
  Construction Contracts
- D.
  
  Leases
11.

What is IAS18?
- A.
  
  Depreciation Accountings
- B.
  
  Events After the Balance Sheet Date
- C.
  
  Accounting Policies, Changes in Accounting Estimates and Errors
- D.
  
  Revenue
12.

What is IAS 20?
- A.
  
  Preparation of Financial Statements
- B.
  
  Depreciation Accountings
- C.
  
  Accounting Policies, Changes in Accounting Estimates and Errors
- D.
  
  Government Grants
13.

What is IAS 23?
- A.
  
  Borrowing Costs
- B.
  
  First Time Adoption of IFRS
- C.
  
  Provision, Contingent Liabilities and Contingent Assets
- D.
  
  Consolidated and Separate Financial Statements
14.

What is IAS 24?
- A.
  
  Related Party Disclosure
- B.
  
  Accounting for Investments
- C.
  
  Consolidated and Separate Financial Statements
- D.
  
  Financial Instruments: Presentation and Disclosure
15.

What is IAS 25?
- A.
  
  Inventory Valuation
- B.
  
  Accounting for Investments
- C.
  
  Cashflow Statements
- D.
  
  Depreciation Accountings
16.

What is IAS 27?
- A.
  
  Consolidated and Separate Financial Statements
- B.
  
  Financial Instruments: Presentation and Disclosure
- C.
  
  Provision, Contingent Liabilities and Contingent Assets
- D.
  
  EPS
17.

What is IAS 28?
- A.
  
  Investment in Associates
- B.
  
  Financial Instruments: Presentation and Disclosure
- C.
  
  Financial Instrument: Recognition and Measurement
- D.
  
  First Time Adoption of IFRS
18.

What is IAS 32?
- A.
  
  Financial Instruments: Presentation and Disclosure
- B.
  
  EPS
- C.
  
  Impairment of Assets
- D.
  
  Provision, Contingent Liabilities and Contingent Assets
19.

What is IAS 33?
- A.
  
  EPS
- B.
  
  Business Combinations
- C.
  
  Non – Current Assets Held for Sale and Discontinued Operations
- D.
  
  Intangible Assets
20.

What is IAS 36?
- A.
  
  Investment in Associates
- B.
  
  Financial Instrument: Recognition and Measurement
- C.
  
  Financial Instruments: Presentation and Disclosure
- D.
  
  Impairment of Assets
21.

What is IAS 37?
- A.
  
  Financial Instruments: Presentation and Disclosure
- B.
  
  Consolidated and Separate Financial Statements
- C.
  
  Provision, Contingent Liabilities and Contingent Assets
- D.
  
  Investment Properties
22.

What is IAS 38?
- A.
  
  Intangible Assets
- B.
  
  Non – Current Assets Held for Sale and Discontinued Operations
- C.
  
  Business Combinations
- D.
  
  Provision, Contingent Liabilities and Contingent Assets
23.

What is IAS 39?
- A.
  
  Financial Instrument: Recognition and Measurement
- B.
  
  Preparation of Financial Statements
- C.
  
  Depreciation Accountings
- D.
  
  Cashflow Statements
24.

What is IAS 40?
- A.
  
  Investment Properties
- B.
  
  Impairment of Assets
- C.
  
  Intangible Assets
- D.
  
  Related Party Disclosure
25.

What is IFRS 1?
- A.
  
  First Time Adoption of IFRS
- B.
  
  Business Combinations
- C.
  
  Non – Current Assets Held for Sale and Discontinued Operations
- D.
  
  Preparation of Financial Statements

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